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近年来,伴随着经济的快速发展,企业所得税法、个人所得税法、增值税法等持续更新出台。企业高管们,不管是不是财税领域的,都眉飞色舞,议论纷纷。一时间,专业词汇“纳税筹划”飞入寻常百姓家。然而,议题的“大众化”却改变不了纳税筹划很强的专业属性。一、纳税筹划的原则及深层次动因探析纳税筹划的基本原则是筹划性、合法性和目的性。所谓树高千尺,叶落归根,筹划是否具有可行性,一般应符合这三个基本原则。
In recent years, with the rapid economic development, the Enterprise Income Tax Law, the Individual Income Tax Law and the Value-Added Tax Law have been continuously updated. Business executives, whether it is not the field of finance and tax, are exultant, talked about. For a time, professional vocabulary “tax planning ” fly into the homes of ordinary people. However, the issue of “popularization” can not change the professional nature of tax planning. First, the principle of tax planning and analysis of the underlying causes of tax planning the basic principles of planning, legitimacy and purpose. The so-called tree height, leaves fall roots, planning is feasible, generally should meet these three basic principles.